关于卖房cgt base如何计算问题，加分不手软

che999

公司一投资房，买的时候是55万，后来买完后的几年还做了些装修，这时候asset account record到了60万了，可是最后只卖了58.5万，因为卖给了自己人，所以没有高高的要价

请问这个cgt计算的base是 55万还是58.5万

是算赚了5万，还是算亏了1.5万，这1.5万还可以抵消我的公司正常业务利润。

加分不手软，请各位税务达人指教。

jeff_lawsons

Assuming the property is not a pre-CGT asset and the property is sold to a shareholder’s associate.

For accounting purposes, the company may record the actual consideration received for the sale of the property.

For tax purposes, if that associate of the shareholder does not pay market value proceeds for the property, then the market value substitution rules would generally apply to deem the company to have received market value proceeds and to ensure that the cost base of the property for that associate is based on its market value at the time of the purchase.

Also, if the property is sold to a shareholder or associate of the shareholder for less than market value, the discount provided by the company can be treated as a payment for Division 7A purposes. This would trigger a deemed dividend to the recipient, subject to the distributable surplus in the company.

xyouc

jeff_lawsons 发表于 2016-11-17 09:44
Assuming the property is not a pre-CGT asset and the property is sold to a shareholder’s associate. ...

看来政府早就料到这一手了啊

che999

jeff_lawsons 发表于 2016-11-17 09:44
Assuming the property is not a pre-CGT asset and the property is sold to a shareholder’s associate. ...

thanks, so what about the cost base, say if it is sold for 620K

In my opinion, any improvement on house like extension of a kitchen, can be added onto the original purchase price.

In this case, original purchase price is $550K, improvement is 50K, when you calculate the capital gain, is it

1. 20K (=620K - 600K)

or

2. 70K  (=620K - 550K)

Which one is correct?

Do we need to get someone to prove that to be 585K? cause house has been sold already.

Ozmark123

Cost Base will be initial cost base + improvements.

Market Value should be based on similar property disposed in the close area at the similar period.

equilibrium

楼主这些年有claim equipment & plant depreciations 么？如果有的话，也得从cost base里减掉。

che999

equilibrium 发表于 2016-11-18 08:36
楼主这些年有claim equipment & plant depreciations 么？如果有的话，也得从cost base里减掉。 ...

谢谢提醒 已加分
没有depreciation schedule